Vines Corporation produces custom machine parts on a job order basis. The company has two direct product cost categories: direct materials and direct labour. In the past, indirect manufacturing costs were allocated to products using a single indirect cost pool, allocated based on direct labour hours. The indirect cost rate was $105 per direct labour hour. The managers of Vines Corporation decided to switch from a manual system to software programs that release materials and that signal machines when to begin working. Simultaneously, the company adopted an activity-based costing system. The manufacturing process has been organized into six activities, each with its own supervisor who is responsible for controlling costs. The following list indicates the activities, cost drivers, and cost allocation rates: Cost per Unit of Cost Driver 0.60 Activity Material handling Milling Grinding Assembly Inspection Shipping Cost Driver Number of parts Machine hours Number of parts Hours spent in assembly Number of units produced Number of orders shipped 38 0.90 5 20 1,700 The company's information system automatically collects the necessary data for these six activity areas. The data for two recent jobs follow: Direct materials cost Direct labour cost Number of direct labour hours Number of parts Number of machine hours Number of job orders shipped Number of units Number of hours in assembly Job Order 410 411 $ 9,700 $ 59,800 $ 800 $ 11,900 20 325 400 2,400 200 1,050 1 1 10 240 4 30 Suppose the company had not adopted an ABC system. Compute the manufacturing cost per unit for job orders 410 and 411 under the old, traditional costing system. (Round answers to 2 decimal places, e.g. 255.66.) Job Order 410 411 Manufacturing cost per unit Under the new ABC system, compute the manufacturing cost per unit for job orders 410 and 411. (Round answers to 0 decimal places, e.g. 255.) Job Order 410 411 Manufacturing cost per unit